The tariff classification of pet toys from China

N067936 July 15, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of pet toys from China Dear Mr. Crago-Edwards: In your letter dated July 1, 2009, you requested a tariff classification ruling. The submitted samples are pet toys (item #A056NA00439). They are constructed of polyester fabric over a hard rubber ball. The overall size is 5.5” and the ball is 3” in diameter. They come in two assorted styles, a Santa and a bear. Because of the head, hat, arms, and legs sewn on each, the ball cannot roll; nor does it bounce like a ball. The applicable subheading for the pet toys will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys for pets, of textile materials. The duty rate will be 4.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division